# Commissioners for Revenue and Customs Act 2005, Paragraph 132

Extent: E+W+S+N.I.

(1) For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).
(2) For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
(3) In the following provisions, for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) section 695(4),
(c) section 698(3) and (4),
(d) section 699(2),
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) section 757(3),
(g) section 762(2),
(h) the title of section 873, and
(i) section 883(3).

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/132 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.